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2015 (1) TMI 1337 - AT - Central ExciseCENVAT credit - job-work - Held that: - the Larger Bench in the case of STERLITE INDUSTRIES (I) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE [2004 (12) TMI 108 - CESTAT, MUMBAI], took the view that MODVAT credit of duty paid on inputs used in the manufacture of final products cleared without payment of duty for further utilization in the manufacture of final products which are cleared on payment of duty by the principle manufacturer would not be hit by provisions of Rule 57C - appeal allowed - decided in favor of appellant.
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